Pisanje poslovnega načrta: finančni načrt

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Poslovni načrt Essentials: Pisanje projekcije denarnih tokov

Business Plan Essentials: Writing a Cash Flow Projection

To je na koncu svojega poslovnega načrta, vendar je oddelek finančni načrt je del, ki določa, ali je vaša poslovna ideja izvedljiva, in je ključni element pri določanju, ali je vaš načrt se bo sposobna pritegniti nobene naložbe v vaša poslovna ideja.

V bistvu, oddelek finančni načrt je sestavljen iz treh računovodskih izkazov, v izkazu poslovnega izida , po projekciji denarnih tokov in bilance stanja in kratko pojasnilo / analiza teh treh izjav.

Ta članek vas bo vodil skozi pripravo vsakega od teh treh računovodskih izkazov. Najprej pa morate zbrati skupaj nekaj finančnih podatkov, ki jih boste potrebovali, ki jih preučuje svoje stroške.

Pomislite na vaše poslovne odhodke, so lomljena v dve skupini; svoje start-up stroški in vaši poslovni odhodki.

Vse stroške za pridobivanje vaše podjetje in teče šel v kategorijo stroškov zagona. Ti stroški lahko vključujejo:

  • pristojbine za registracijo podjetij
  • Poslovni licenciranje in dovoljenja
  • Začetni inventar
  • najem depoziti
  • Predplačila na premoženje
  • Določitvi plačila za opremo
  • Utility ustanovljen takse

To je samo vzorčenje zagonskih stroškov; svoj seznam bo verjetno razširili takoj, ko začnete jih zapisala.

Poslovni odhodki so stroški vodenja svoje poslovne dejavnosti. Pomislite na to kot na stvari, ki jih boste morali plačati vsak mesec. Vaš seznam obratovalnih stroškov lahko vključujejo:

  • Plače (tvoja in osebje plače)
  • Najemnine ali hipoteke plačila
  • Telekomunikacije
  • Pripomočki
  • Surovine
  • skladiščenje
  • distribucija
  • promocija
  • plačila Loan
  • Pisarniški material
  • Vzdrževanje

Še enkrat, to je le delni seznam, da se boš. Ko imate seznam poslovne odhodke končan, bo skupna pokazal, kaj bo to stalo, da svoj posel vsak mesec.

Pomnožite to število do 6, in imate šestmesečno oceno vaših poslovnih odhodkov. Nato dodamo, da je to skupno vašega zagon seznam stroškov, in boste imeli Športni teren številko za vaše popolne zagonskih stroškov.

Zdaj pa si oglejmo dajanje nekaj računovodske izkaze za vaš poslovni načrt skupaj, začenši z izkazu poslovnega izida.

Izkaz poslovnega izida

Izkaz poslovnega izida je eden od treh računovodskih izkazov, ki jih morate v razdelku finančni načrt poslovnega načrta vključiti.

Izkaz poslovnega izida prikazuje svoje prihodke, stroške in dobiček za določeno obdobje. To je posnetek vašega podjetja, ki pokaže, ali je vaše podjetje donosno v tistem trenutku; Prihodki – odhodki = dobiček / izguba.

Medtem ko je ustanovljena podjetja običajno pripravijo izkaz poslovnega izida vsako fiskalno četrtletje, ali celo enkrat vsako poslovno leto, za namene poslovnega načrta, mora izkaz poslovnega izida, se ustvari bolj pogosto – vsak mesec za prvo leto.

Tukaj je izkaz poslovnega izida predlogo za prvo četrtletje za podjetje, ki temelji na storitvah. To je sledilo pojasnilo, kako prilagoditi tej izjavi Prihodki predlogo podjetja, ki temelji na izdelek.

VAŠE IME PODJETJA
Izkaz poslovnega izida za 1. četrtletje leta (leto)
   Jan  februar   Mar   Skupaj 
PRIHODKI
  storitve
    storitev 1        
    storitev 2        
    storitev 3        
    storitev 4        
  Skupaj Storitve        
         
  Ostalo
    banka Obresti        
  Skupaj Razno        
SKUPNI PRIHODKI        
         
STROŠKI
  neposredni stroški
    materiali        
    Izposoja opreme        
    Plača (Lastnik)        
    plače        
    Penzion Expense        
    Delavsko Nadomestilo Expense        
  Skupaj neposredni stroški        
         
  Splošno in uprava (G & A)
    Računovodstvo in sodne takse        
    Oglaševanje in promocija        
    Slabi dolgovi        
    bančni stroški        
    Amortizacija        
    Zavarovanje        
    Obresti        
    urad za najem        
    Telefon        
    Pripomočki        
    Kreditna kartica komisije        
    Kreditna kartica Stroški        
  Skupaj G & A        
SKUPAJ STROŠKI        
         
ČISTI PRED Davek iz dobička        
Davek iz dobička        
ČISTI PRIHODKI        
 

Ne bo vse kategorije v tem izkazu poslovnega izida velja za vaše podjetje. Pusti tiste, ki se ne uporabljajo in dodajte kategorije kjer je to potrebno, da se prilagodijo to predlogo v vašem podjetju.

Če želite uporabiti to predlogo kot del poslovnega načrta, boste morali nastaviti kot mizo in izpolnite ustrezne podatke za vsak mesec (kot je prikazano s črto “vrstice seznam vsak mesec”).

Če imate podjetje, ki temelji na forum, bo odsek Prihodki v izkazu poslovnega izida videti drugačen. Prihodki se bo imenovala prodaje, in je treba popis je treba obračunati. Tukaj je primer, ki kaže, kako se stroški zalog izračunan v oddelku Prihodki:

Ime podjetja
Izkaz poslovnega izida za 1. četrtletje leta (leto)
   Jan  februar   Mar   Skupaj 
PRIHODKI        
  prodaja $ 3000 $ 4100 $ 4300 $ 11,400
    Cena prodanega blaga
    Odpiranje zaloge 1000 $ $ 1500 $ 1500 $ 4000
    nakupi 1000 $ $ 1200 $ 1200 $ 3400
    tovorni $ 200 $ 300 $ 350 $ 850
    Minus Zapiranje zaloge – $ 1200 – $ 1000 -$900 -$3100
  Total Cost of Goods Sold $1000 $2000 $2150 $5150
  Gross Profit $2000 $2100 $2150 $6250

The Expense portion of the Income Statement, however, is very similar to the template I’ve provided above.

Ready to move on to the next financial statement that you need to include in the Financial Plan section of your business plan? The Cash Flow Projection is next.

The Cash Flow Projection

The Cash Flow Projection shows how cash is expected to flow in and out of your business. For you, it’s an important tool for cash flow management, letting you know when your expenditures are too high or when you might want to arrange short term investments to deal with a cash flow surplus. As part of your business plan, a Cash Flow Projection will give you a much better idea of how much capital investment your business idea needs.

For a bank loans officer, the Cash Flow Projection offers evidence that your business is a good credit risk and that there will be enough cash on hand to make your business a good candidate for a line of credit or short term loan.

Do not confuse a Cash Flow Projection with a Cash Flow Statement. The Cash Flow Statement shows how cash has flowed in and out of your business. In other words, it describes the cash flow that has occurred in the past. The Cash Flow Projection shows the cash that is anticipated to be generated or expended over a chosen period of time in the future.

While both types of Cash Flow reports are important business decision-making tools for businesses, we’re only concerned with the Cash Flow Projection in the business plan. You will want to show Cash Flow Projections for each month over a one year period as part of the Financial Plan portion of your business plan.

There are three parts to the Cash Flow Projection. The first part details your Cash Revenues. Enter your estimated sales figures for each month. Remember that these are Cash Revenues; you will only enter the sales that are collectible in cash during the specific month you are dealing with.

The second part is your Cash Disbursements. Take the various expense categories from your ledger and list the cash expenditures you actually expect to pay that month for each month.

The third part of the Cash Flow Projection is the Reconciliation of Cash Revenues to Cash Disbursements. As the word “reconciliation” suggests, this section starts with an opening balance which is the carryover from the previous month’s operations. The current month’s Revenues are added to this balance; the current month’s Disbursements are subtracted, and the adjusted cash flow balance is carried over to the next month.

Here is a template for a Cash Flow Projection that you can use for your business plan (or later on when your business is up and running):

YOUR COMPANY NAME
CASH FLOW PROJECTIONS
   Jan  Feb   Mar   Apr   May   Jun 
CASH REVENUE
  Revenue from Product Sales            
  Revenue from Service Sales            
TOTAL CASH REVENUES            
             
CASH DISBURSEMENTS
  Cash Payments to Trade Suppliers            
  Management Draws            
  Salaries and Wages            
  Promotion Expense Paid            
  Professional Fees Paid            
  Rent/Mortgage Payments            
  Insurance Paid            
  Telecommunications Payment            
  Utilities Payments            
TOTAL CASH DISBURSEMENTS            
             
CASH FLOW            
             
OPENING CASH BALANCE            
CLOSING CASH BALANCE            

Where:

CASH FLOW = TOTAL CASH REVENUES – TOTAL CASH DISBURSEMENTS

OPENING CASH BALANCE = CLOSING CASH BALANCE from the previous month

CLOSING CASH BALANCE = OPENING CASH BALANCE + CASH FLOW

Once again, to use this template for your own business, you will need to delete and add the appropriate Revenue and Disbursement categories that apply to your own business.

The main danger when putting together a Cash Flow Projection is being over optimistic about your projected sales. Terry Elliott’s article, 3 Methods of Sales Forecasting, will help you avoid this and provides a detailed explanation of how to do accurate sales forecasting for your Cash Flow Projections.

Once you have your Cash Flow Projections completed, it’s time to move on to the Balance Sheet.

The Balance Sheet

The Balance Sheet is the last of the financial statements that you need to include in the Financial Plan section of the business plan. The Balance Sheet presents a picture of your business’ net worth at a particular point in time. It summarizes all the financial data about your business, breaking that data into 3 categories; assets, liabilities, and equity.

Some definitions first:

Assets are tangible objects of financial value that are owned by the company.

A liability is a debt owed to a creditor of the company.

Equity is the net difference when the total liabilities are subtracted from the total assets.

Retained earnings are earnings kept by the company for expansion, i.e. not paid out as dividends.

Current earnings are earnings for the fiscal year up to the balance sheet date (income – cost of sales and expenses).

All accounts in your General Ledger are categorized as an asset, a liability or equity. The relationship between them is expressed in this equation: Assets = Liabilities + Equity.

For the purposes of your business plan, you’ll be creating a pro forma Balance Sheet intended to summarize the information in the Income Statement and Cash Flow Projections. Normally a business prepares a Balance Sheet once a year.

Here is a template for a Balance Sheet that you can use for your business plan (or later on when your business is up and running):

YOUR COMPANY NAME
BALANCE SHEET As At __________ (Date)
ASSETS $ LIABILITIES $
Current Assets Current Liabilities
  Cash in Bank     Accounts Payable  
  Petty Cash     Vacation Payable  
  Net Cash     Income Tax Payable  
  Inventory     Customs Fees  
  Accounts Receivable     Pension Payable  
  Prepaid Insurance     Union Dues Payable  
Total Current Assets     Medical Payable  
      Workers Compensation Payable  
      State/Provincial Tax Payable  
Fixed Assets:   Total Current Liabilities  
  Land      
  Buildings   Long-Term Liabilities  
  Less Depreciation     Long-Term Loans  
Net Land & Buildings     Mortgage  
    Total Long-Term Liabilities  
Equipment      
Less Depreciation   TOTAL LIABILITIES  
Net Equipment      
    EQUITY  
    EARNINGS  
    Owner’s Equity – Capital  
    Owner – Draws  
    Retained Earnings  
    Current Earnings  
    Total Earnings  
       
    TOTAL EQUITY  
       
TOTAL ASSETS   LIABILITIES AND EQUITY  

 

Once again, this template is an example of the different categories of assets and liabilities that may apply to your business. The Balance Sheet will reproduce the accounts you have set up in your General Ledger. You may need to modify the categories in the Balance Sheet template above to suit your own business.

Once you have your Balance Sheet completed, you’re ready to write a brief analysis of each of the three financial statements. When you’re writing these analysis paragraphs, you want to keep them short and cover the highlights, rather than writing an in-depth analysis. The financial statements themselves (the Income Statement, Cash Flow Projections, and Balance Sheet) will be placed in your business plan’s Appendices.